Audit inspection reports have identified issues about the level and consistency of professional skepticism being applied in audits. Additionally, the complexity of transactions and markets continues to increase, requiring auditors and managers to use more professional judgment during audit engagements. This interactive course will provide an overview of professional skepticism, including what it is and why it is important in audit engagements. Featuring case studies to teach the content and concepts, this course will help participants gain knowledge about how to apply professional skepticism and techniques to enhance the use of professional skepticism in their own practice.
Recall the importance of professional skepticism to auditing in today's complex environment. Recognize concerns raised about the level of skepticism in audit performance and steps the profession is taking to address concerns. Identify factors that influence an auditor's use of professional skepticism. Apply techniques that help to enhance your application of professional skepticism in an audit.
Professional skepticism Professional judgment Judgement framework Fraud triangle
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Printed manuals can be ordered by in-person attendees 7+ days in advance of most seminars or conferences. Pick these up at registration the day of the event. Electronic versions can be saved to your desktop, laptop or storage device and can be printed in part or wholly by registered attendees.
Materials are generally available 3 days in advance of an event. Once you have downloaded the manual, we are unable to cancel your registration.
Registration is open through 08/25.
8:00am to 11:30am
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1735 Alliant Ave.
Louisville, KY 40299
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September 26, 2019
October 17, 2019
October 22, 2019